### TIEXE&~~~FCNEY GENERAL OF TEXAS

Honorable

Albert J. Hutson, Jr. CountyAttoriiiy, TrinityCounty Groveton,

Texas Dear Sir: opinion Ho. 

### O-683 Re: Mayreal estate 'be sold by sumria~

wile for tilinquent taxes without foreclosure suit?
We bag to acknowledge receiptof your letterof April 20th from which we quote the following questions: %der the laws of our state,does a Tax Assessor-Collector have the authority to levy on and sell real estate for delinquent

taxeswithout the necessity of a suit in court? "If the Tax Assessor-Collector has the authority

to levy on ax&sell real estate for delinquent taxes without the necessity

of a suit, does a person employed by the commissioner's court to collectdelinquent taxes have this aut&ity?* Article

VIII, Section 

### 13 of the Constitution of Texas, as amended by election

held November8, 1932, reads as follows: "Provision

shallbe made by the first Legislaturefor thespeedy sale,without the necessity of a suit in Court, of a sufficient portionof all lands and other property for the taxes due thereon,

and every year thereafter for the sale in like manner of all lands and otherpronerty n-jonwhich the taxeshave not been paid; a*tbe deed of conveyance to the purchaser

for all lands and other property thus sold shall be held to vest a good and perfecttitle in the purchaser thereof,

subject to be impeached only for actual fraud; provided,

that the formerowner shallwithin two years from date of the filing,for record of the Purchaser's Deed have the ri&t to redeem the land on the following basis: "(1)Within the first year of the redemption period upon the paymentof the amount of money paid for the land, including One ($1.00)

DollarTax Deed Recording Fee and all taxes, penalties,

interest

and costs paid plus not exceeding twenty-five

(2%) percent

cftheaggregate

total;Honorable AlbertJ. Hutsan,Jr. , May 4 1939 Page 2 O-~683

**- ._**  **- ..-**  "(2) Within the last year of the redemption period upon, the-payment

of the amount of money paid for the land, including

One ($1.00)

DollarTax peed Recording Fee and all taxes,penalties,

interest

and costs paid plus not exceedjng fifty (H) percent of the aggregate

total. (Sec.13,

Art. 

### 8, adoptedelection

Nov. 8, 1932.)" This provision

authorizes

the Legislature

to enact laws providing for summarysales of lands for delinquent taxes;butthe constitutional provision

is clearly

not self-executory. We have been unable to find any statute,

now effective,

which authorizes

summarysales of real estate. In fact,Article 732&k, R. C. S. (Acts 1929, 4lst.Lag., .pi 103, ch. 48,i 1) expressly prohibits

such sales.~

This statute

reads as follows: "That all sales of real estatenmde for the collectiom~of delinquent

taxes due thereonshallbemsdeonlyafter the ~. foreclosure

o? tax lien s,ecuring sane has been,ha$?-in a court of competent

jurisdiction

in accordance

with existinglaws governing

the foreclosure

of tax liens in delinquent tax suits.* This statute,

passed in 1929,would not be repealed by the 193.2, Constitutional

amendment. It has hot been repealedor amended by the legislature,

and is therefore

still controlling

In the mattarof sales or real property fordelinquenttaxes.~. \ Pe accordingly

advise you that we agreewith~~your':~~~~ghgB~o~~~~t k neither the ~Tax

Assessor-Collector

nor any one **Cl.& ‘**  **has~&~~~~~** or authority

to levy on and sell real estate for delinquent taxes except after foreclosure

of the tax lien by a court, as provided.by Article 

### 7328~1, R. C. S. Yours.vbry truly, A!mmNExowERhLoFTEx4s s/Walter R. Koch ~



## m Walter R. Koch,

. Assistant URyr APPROVED: s/ Oerald~C.

Mann ATTORNEY

GENERuoFTFm8